Local delivery services get a GST exemption carve-out, except when supplied through e-commerce operators by registrable persons. The Uttarakhand GST exemption notification is amended to insert a new category for services by way of local delivery, except where such services are supplied through an electronic commerce operator by a person who is liable for registration under the Uttarakhand Goods and Services Tax Act, 2017. The amendment takes effect from 22 September 2025.